AU ACCT 122 Principles of Accounting II - Andrews University

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AU ACCT 122 Principles of Accounting II - Andrews University
SYLLABUS

AU ACCT 122 Principles of Accounting II

                                            202121
AU ACCT 122 Principles of Accounting II
         Consortium of Adventist Colleges and Universities
Self-Paced Courses
This course follows a self-paced online format. You have 180 days from your selected start date
to complete the course. The last day to withdraw with a full refund is 15 days after your start
date.

Instructor Contact
Please refer to the course in Learning Hub for the teacher contact information.

Communication with the Instructor
It is important to remember that while the Internet is available 24 hours a day, your instructor is
not. You can expect that your instructor will respond to e-mail messages from you within 2
business days during the week and may not be available to respond on weekends.

Other Assistance
 Username and password assistance                  helpdesk@andrews.edu        (269) 471-6016
 Enrollment and withdrawal questions               sderegister@andrews.edu     (269) 471-6323
 Technical assistance with online courses          dlit@andrews.edu            (269) 471-3960
 Exam requests and online proctoring               sdeexams@andrews.edu        (269) 471-6566
 Distance Student Services - any other questions   sdestudents@andrews.edu     (269) 471-6566

Part 1: Course Information
Course Description
As proposed in ACCT 121, the prerequisite to Principles of Accounting II (ACCT 122), the
Principles of Accounting courses are given two semesters of attention at the beginning of any
studies in business because accounting is the language and the structure undergirding all
contemporary social institutions. From small businesses to multinational corporations, from
non-profit organizations to foundations and government agencies, all functions of management
and governance operate within the framework of accounting, using data prepared by
accountants, for the purpose of measuring and advancing the success of the institution and its
stakeholders.

Students finish ACCT 121 with literacy in the language of accounting. In ACCT 122, students
then apply this literacy in analyzing and leveraging accounting information from both internal
and external perspectives. Upon completion of ACCT 122, students can make rudimental
judgements about the health of an organization from the perspective of manager, investor, or
other stakeholder, and can apply a variety of costing, pricing, and budgeting techniques from the
perspective of a manager for the purpose of making sound business decisions and business
plans, and maintaining control throughout implementation.

Course Prerequisites
A grade of C or higher is needed in ACCT 121 for admission to ACCT 122.

Last Updated: 2/9/2021                                                              Page 2
AU ACCT 122 Principles of Accounting II                                         Syllabus

Course Learning Outcomes
  1. Students will be able to support a personal perspective toward accounting using Biblical,
     philosophical, and historical sources.
  2. Students will be able to assess the financial health of a company from the perspective of
     internal and external users based on key financial statements.
  3. Students will be able to adapt managerial functions (planning, directing, and controlling)
     based on financial information.
  4. Students will be able to choose among costing, pricing, and budgeting methods for the
     purpose of making managerial decisions.
  5. Students will be able to compose written and oral memos explaining the logic behind
     their choice of costing, pricing, and budgeting methods and decisions.

Required Text/Material
Weygandt, Jerry J., Paul D. Kimmel and Donald E. Kieso. (2018). Financial and Managerial
      Accounting, 3rd ed. Hoboken: John Wiley & Sons, Inc. ISBN 13: 978-1-119-39160-9

NOTE: Access to the WileyPlus online learning platform must be purchased with
the Weygandt, Kimmel, & Kieso (2018) textbook. Textbooks for online courses may be
purchased from any supplier. For financial aid in payment, contact your financial advisor at the
university where you are completing your degree. Andrews University degree students who
have confirmed that funds are available will then purchase the books themselves and send
receipts to their financial advisor for reimbursement.

Credit Hour and Commitment
As a 3-credit course, ACCT 122 should take around 9 hours per week of concentrated effort.
Although every student works at a unique pace, the time course load may be roughly divided as
follows:
    • 1 hour 30 minutes of reading
    • 15 minutes of video
    • 1 hour ORION
    • 2 hours Exercises & Problems
    • 1 hour Continuing Case
    • 1 hour Discussion Blogs
    • 15 min face-to-face check-in with instructor
    • 1 hour pursuing personal interests relating to accounting
    • 1 hour reviewing the course and preparing for exams

Last Updated: 2/9/2021                                                             Page 3
AU ACCT 122 Principles of Accounting II                                           Syllabus

Part 2: Course Methods and Delivery
Methods of Instruction
Methods of instruction include (1) assigned readings from the textbook and the course material,
(2) assigned videos introducing course content and elaborating on specific topics, (3) questions,
problems and exercises through the WileyPLUS online learning platform, (4) interactions with
the instructor and other students via discussion posts in multimedia formats (including text,
audio, video, slides, and graphics), and (5) two exams. Regular participation in the course is
essential to good performance.

Course/Technical Requirements
  • Internet connection (DSL, LAN, or cable connection desirable).
  • Audio and video recording devices (webcams and camera phones may suffice).

LearningHub Access
This course is delivered online through LearningHub at http://learninghub.andrews.edu

Your username and password are your Andrews username and password. You need to activate
your username and password to access LearningHub.

         Please do this online here:
         https://vault.andrews.edu/vault/pages/activation/information.jsp if you haven’t
         already. If you need assistance, call or email us: (296) 471-6016 or
         helpdesk@andrews.edu.

If you need technical assistance at any time during the course, or to report a problem with
LearningHub, please email dlit@andrews.edu or call (269) 471-3960.

Part 3: Course Requirements
Important Note: Activity and assignment details will be explained in detail within each
learning module. If you have any questions, please contact your instructor.

Your Schedule
In Learning Hub, you will access online lessons, course materials, and resources. This course is
self-paced. You must complete the course within 180 days. This is the Consortium policy. You
may have a stricter deadline imposed by graduation, financial aid, or other restrictions.

Start by creating a schedule for completion of the course.
    • Determine your deadline. Do you need a transcript sent to your home institution?
    • Working from your deadline, count backwards. Allow 2 weeks after you take your final
        exam for your final grade to be calculated. Allow another 2 weeks for the transcript to be
        processed and sent.
    • Now use the suggested schedules to create a schedule for yourself that ensures
        completion 4 weeks before your deadline.

Submit your course plan to your instructor within Learning Hub AND discipline yourself to
make regular progress.

Last Updated: 2/9/2021                                                               Page 4
AU ACCT 122 Principles of Accounting II                                        Syllabus

Assessment Descriptions
  1. WileyPLUS ORION (10%)
       a. ORION is accessible through your WileyPLUS dashboard menu. You may begin
          each chapter by selecting the corresponding “Begin” button on your dashboard
          and completing the diagnostic, which is 20 questions. Once the chapter
          diagnostic is completed, return to the dashboard and continue answering
          questions in each learning outcome for the chapter by selecting the
          corresponding “Practice” button until you have completed at least 10
          questions for each available outcome, and have a proficiency level of
          at least 70% for each available outcome. Please note that some outcomes
          do not have questions available. If ORION notifies you that no questions are
          available for an outcome, you may ignore that outcome.
       b. The ORION proficiency assessments are required for all chapters covered in the
          course—Chapters 1-13.
       c. Grading is based on an Acceptable/Unacceptable scale for each outcome, at a
          threshold of 70% proficiency. An unlimited number of attempts are allowed.
       d. Proficiency is not simply a calculation of correct answers divided by total
          questions attempted. ORION uses a complex algorithm that takes question
          difficulty, time spent, confidence level, and other factors into account, in addition
          to whether or not the answer is correct. For more information on how ORION
          assesses your proficiency, please select “Learn More” next to the “Build Your
          Proficiency” header in your ORION dashboard.

    2. WileyPLUS Exercises & Problems (15%)
          a. Selected exercise and problems from the end of each chapter have been assigned
             through the WileyPLUS online portal. They are graded instantly when you
             complete each assignment, and will be reflected in your LearningHub gradebook.
             See the URL in the “Required Text/Material” section above.
          b. Exercises and problems consist of multiple choice/fill-in-the-blank/matching
             question types.
    3. WileyPLUS Continuing Case: Waterways (15%)
          a. At the end of each chapter (14-25) you will find a continuing case that follows
             Waterways Corporation. This assignment is woven through the entire course as
             an opportunity to synthesize everything covered within a single, life-like story.
          b. Question types include making various accounting entries, completing financial
             statements, and writing short answer responses to questions. Some answers are
             graded immediately by WileyPLUS, while others are graded later by the
             instructor.
          c. The case begins in Chapter 14 and continues until Chapter 25, where ACCT 122
             ends.
    4. Blog Posts (5%)
          a. During this course, you have an opportunity to express what you’re learning as
             responses to various prompts provided in LearningHub as blog posts. This
             exercise proves you are able to put accounting lessons into your own words,
             which prepares you for the work environment, where you will frequently
             communicate to co-workers and supervisors. More details regarding each of these
             assignments are available in LearningHub.

Last Updated: 2/9/2021                                                            Page 5
AU ACCT 122 Principles of Accounting II                                                           Syllabus

    5. Creative Assignments (5%)
          a. There are 6 creative assignments in this course. Each assignment will give you the
              opportunity to reinforce the chapter’s concepts and apply the knowledge in a real
              accounting situation. Assignments will be visible at the start of class. You should
              work to familiarize yourself with the requirements and necessary knowledge
              before working on each chapter. Assignment types may include short written
              responses, short video recordings, PowerPoint presentations, Padlet and
              infographics. Assignments must be completed by the due date. There are no
              assignment resubmissions. If you are confused by the course assignment or you
              have questions concerning how to accomplish the required work, please seek help
              prior to the due date of the assignment.
    6. Final Paper (10 %)
          a. The last two weeks of the course, you will spend more time reading an article in
              preparation for your writing assignment. In this 4-5-page paper, you will present
              what you have learned. More details are available in LearningHub. Use Chicago
              Style, double spaced, size 12 font, 1-inch margins. Double-check spelling,
              grammar, and typos, and submit work through the course Dropbox.
    7. Exams (40%)
          a. See section on exams below the following rubrics section for more information.

Rubrics
                    WileyPLUS ORION
 Unacceptable (0%)             Acceptable (100%)
 Less than 70% proficiency all 70% proficiency on all
 available outcomes, or fewer  available outcomes, at least
 than 10 questions attempted   10 questions attempted for
 for each outcome              each outcome

           WileyPLUS Exercises & Problems
 Most graded immediately on WileyPLUS.

                                                 Rubric for Writing
       Measure                D (60-69%)           C-range (70-79%)      B-range (80-89%)        A-range (90-100%)
 Writing mechanics       Significant             Moderate grammar,      Obvious grammar,        Minor or
 (25%)                   grammar, spelling,      spelling, and          spelling, and           unnoticeable
                         and punctuation         punctuation            punctuation             grammar, spelling,
                         mistakes that affect    mistakes that pose     mistakes, but not       and punctuation
                         the legibility of the   potential questions    enough to hinder        mistakes
                         answer                  as to the intended     easy reading
                                                 meaning of the
                                                 sentence
 Writing style (25%)     Expresses a thought,    Expresses a thought,   Succinctly expresses    Succinctly and
                         but makes logical       but makes leaps in     a thought, but either   clearly expresses a
                         fallacies or uses       logic, uses too many   relies heavily on       well-framed thought
                         multiple terms          words, rambles, or     jargon, or fails to     using the
                         incorrectly             uses vocabulary        use appropriate         appropriate
                                                 terms                  terms when they         technical terms,
                                                 inappropriately        would enhance the       without becoming
                                                                        style                   jargon-ey
 Synthesis of            Correctly answers       Correctly answers      Correctly answers       Correctly answers
 material (50%)          only part of the        the question without   the question with       the question using
                         question                reference to the       minimal reference       the best taxonomies
                                                 relevant texts, or     to relevant texts       and vocabulary from
                                                 uses inappropriate                             relevant texts
                                                 taxonomies or                                  (citation not
                                                 vocabulary                                     required)

Last Updated: 2/9/2021                                                                               Page 6
AU ACCT 122 Principles of Accounting II                                                            Syllabus

                              Rubric for Audio, Video, and Other Creative Presentations
    Measure                0                  2                   3                    4                            5
 Language         Significant        Moderate          Apparent grammar     Minor or                       Spellings,
 mechanics        grammar and        grammar and       and pronunciation    unnoticeable                   mechanics, and
 (10%)            pronunciation      pronunciation     mistakes, but not    grammar and                    usage are
                  mistakes that      mistakes that     enough to hinder     pronunciation                  impeccable. Well-
                  affect the         pose potential    easy understanding   mistakes                       defined written
                  meaning of the     questions as to   (please note that an                                structure and
                  answer             the intended      accent is not a                                     speech format with
                                     meaning of the    pronunciation                                       clear pronunciation
                                     phrase            mistake—it is only a
                                                       problem if it
                                                       prevents
                                                       communication)
 Language         Insufficient       Expresses a       Expresses a thought, Succinctly expresses           Concise, complete
 style (15%)      express of         thought, but      but makes leaps in   a thought, but                 description, and
                  thought using      makes logical     logic, uses too many either relies heavily          clear expression of
                  unclear ideas or   fallacies or uses words, rambles, or   on jargon, or fails to         a well-framed
                  make logical use   multiple terms    uses vocabulary      use appropriate                thought using the
                  of terms.          incorrectly       terms                terms when they                appropriate
                                                       inappropriately      would enhance the              technical terms,
                                                                            style                          without becoming
                                                                                                           jargon-ey
 Synthesis of     Did not answer      Correctly            Correctly answers        Correctly answers      Correctly answers
 material         the question        answers only part    the question without     the question with      the question using
 (50%)                                of the question      reference to the         minimal reference      the best
                                                           relevant texts, or       to relevant texts      taxonomies and
                                                           uses inappropriate                              vocabulary from
                                                           taxonomies or                                   relevant texts
                                                           vocabulary                                      (citation not
                                                                                                           required)
 Creativity &     Presentation was    Presentation uses    Shows limited effort     Uses traditional       Shows initiative in
 presentation     not completed       standard tools,      in preparing             presentation styles    preparing
 (15%)                                but in a way that    effective and tasteful   and tools in an        exceptionally
                                      distracts from the   presentations, and       effective,             unique, tasteful,
                                      purpose of the       audio, video, and        aesthetically          and effective
                                      presentation, and    images are muddled       pleasing and           presentations using
                                      audio, video, and    or blurry                enjoyable way, with    the most effective
                                      images are of a                               mostly clear audio,    communication
                                      very poor quality                             video, and images      methods and tools,
                                                                                                           with clear audio,
                                                                                                           video, and images
 Personal         Fails to            Shares               Shares too many          Communicates with      Communicates
 distance &       participate in      inappropriate        personal details,        a professional tone,   with a warm and
 compassion       discussion,         personal details,    comports self in an      showing                professional tone,
 (10%)            either in sharing   comports self in     unprofessional           understanding of       showing
                  information or      an                   manner, and fails to     opposing               understanding and
                  commenting on       unprofessional       show understanding       viewpoints (when       patience for
                  other posts         manner, and          for opposing             applicable)            opposing
                                      disrespects          viewpoints (when                                viewpoints (when
                                      others               applicable)                                     applicable)

Last Updated: 2/9/2021                                                                                  Page 7
AU ACCT 122 Principles of Accounting II                                         Syllabus

Exams
The Mid-term exam is worth 20% of your grade. You are allowed 120 minutes to complete this
exam. It is a closed-book proctored exam covering chapters 14-19 with 30 questions including
true/false, multiple choice, short answer, exercises, and essay questions. The Final exam is
worth 20% of your grade. You are allowed 120 minutes to complete this exam. It is a closed-
book proctored cumulative exam covering chapters 14-25, with 30 questions including
true/false, multiple choice, short answer, exercises, and essay questions. Both exams require
proctoring.

Follow prompts in the course space to set up your exam session. In each module that contains
an exam, you will find what to review and what materials are allowed (if any) during the exam.

Please read the important information about taking exams and how online proctoring works at
www.andrews.edu/distance/studetns/exams.html. The follow the instructions that apply to
your situation on the exam request form to set up your exam session.

Please note that an exam code is never released to the student. All students must present photo
identification before each exam session. Exams can only be proctored after a deadline with
approval directly from the instructor to the Testing Center (sdeexams@andrews.edu or 269-471-
6566). No exam is returned to the student for review. The instructor, to aid studying for future
exams can provide feedback on exams.

Last Updated: 2/9/2021                                                            Page 8
AU ACCT 122 Principles of Accounting II                                                            Syllabus

         Suggested Schedule for Completion in 16 Weeks:
                                                                                                           Course       Estimated
Modules     Lessons                Readings                             Assignments                        Objectives   Hours on Task
                                                                                                           Met
                                                                        Submit:
            Introduction &         Orientation                          Schedule
 Intro
            Orientation            Writing Expectations                 Tell About Me
                                                                        Academic Honesty
                                   Kieso, Kimmel, & Weygandt,                                              CO2, CO3,    Assign.: 4
                                   Chapters 1-25 (skim-read entire                                         CO4
   1        Course Overview        book)                                Creative Assignment #1
                                   Chapter Overview video
                                   Chapter PowerPoint
                                                                        ORION Ch. 14                       CO2, CO3,    ORION: 1
                                   Kieso, Kimmel, & Weygandt,
                                                                        WileyPLUS Continuing Case Ch. 14   CO4          Case: 1
            Managerial             Chapter 14: Managerial Accounting
                                                                        WileyPLUS Ch. 14 Exercises &                    Ex. & Problems: 2
   2        Accounting             Chapter Overview video
                                                                        Problems                                        Assign.: 1
                                   Chapter PowerPoint
                                                                        Creative Assignment #2
                                                                        ORION Ch. 15                       CO1, CO4     ORION: 1
                                   Kieso, Kimmel, & Weygandt,
                                                                        WileyPLUS Continuing Case Ch. 15                Case: 1
                                   Chapter 15: Job Order Costing
   3        Job Order Costing                                           WileyPLUS Ch. 15 Exercises &                    Ex. & Problems: 2
                                   Chapter Overview video
                                                                        Problems                                        Blog: 1
                                   Chapter PowerPoint
                                                                        Blog #1
                                                                        ORION Ch. 16                       CO4, CO5     ORION: 1
                                   Kieso, Kimmel, & Weygandt,
                                                                        WileyPLUS Continuing Case Ch. 16                Case: 1
                                   Chapter 16: Process Costing
   4        Process Costing                                             WileyPLUS Ch. 16 Exercises &                    Ex. & Problems: 2
                                   Chapter Overview video
                                                                        Problems                                        Assign.: 1
                                   Chapter PowerPoint
                                                                        Creative Assignment #3
                                                                        ORION Ch. 17                       CO3, CO4,    ORION: 1
                                   Kieso, Kimmel, & Weygandt,
                                                                        WileyPLUS Continuing Case Ch. 17   CO5          Case: 1
            Activity-Based         Chapter 17: Activity-Based Costing
   5                                                                    WileyPLUS Ch. 17 Exercises &                    Ex. & Problems: 2
            Costing                Chapter Overview video
                                                                        Problems                                        Blog: 1
                                   Chapter PowerPoint
                                                                        Blog #2
                                                                        ORION Ch. 18                       CO2, CO3,    ORION: 1
                                   Kieso, Kimmel, & Weygandt,
                                                                        WileyPLUS Continuing Case Ch. 18   CO4          Case: 1
                                   Chapter 18: Cost-Volume-Profit
   6        Cost-Volume-Profit                                          WileyPLUS Ch. 18 Exercises &                    Ex. & Problems: 2
                                   Chapter Overview video
                                                                        Problems                                        Assign.: 1
                                   Chapter PowerPoint
                                                                        Creative Assignment #4
                                   Kieso, Kimmel, & Weygandt,           ORION Ch. 19                       CO1, CO2,    ORION: 1
            Cost-Volume-Profit     Chapter 19: Cost-Volume-Profit       WileyPLUS Continuing Case Ch. 19   CO3, CO4,    Case: 1
   7        Analysis: Additional   Analysis: Additional Issues          WileyPLUS Ch. 19 Exercises &       CO5          Ex. & Problems: 2
            Issues                 Chapter Overview video               Problems                                        Blog: 1
                                   Chapter PowerPoint                   Blog #3
                                                                                                           CO1, CO2,
   8                                        MID-TERM EXAM (Chapters 14-19)                                 CO3, CO4,    Exam: 2
                                                                                                           CO5
                                                                        ORION Ch. 20                       CO2, CO3     ORION: 1
                                   Kieso, Kimmel, & Weygandt,
                                                                        WileyPLUS Continuing Case Ch. 20                Case: 1
                                   Chapter 20: Incremental Analysis
   9        Incremental Analysis                                        WileyPLUS Ch. 20 Exercises &                    Ex. & Problems: 2
                                   Chapter Overview video
                                                                        Problems                                        Assign.: 1
                                   Chapter PowerPoint
                                                                        Creative Assignment #5
                                                                        ORION Ch. 21                       CO4, CO5     ORION: 1
                                   Kieso, Kimmel, & Weygandt,
                                                                        WileyPLUS Continuing Case Ch. 21                Case: 1
                                   Chapter 21: Pricing
  10        Pricing                                                     WileyPLUS Ch. 21 Exercises &                    Ex. & Problems: 2
                                   Chapter Overview video
                                                                        Problems                                        Blog: 1
                                   Chapter PowerPoint
                                                                        Blog #4
                                                                        ORION Ch. 22                       CO2, CO3,    ORION: 1
                                   Kieso, Kimmel, & Weygandt,
                                                                        WileyPLUS Continuing Case Ch. 22   CO4          Case: 1
                                   Chapter 22: Budgetary Planning
   11       Budgetary Planning                                          WileyPLUS Ch. 22 Exercises &                    Ex. & Problems: 2
                                   Chapter Overview video
                                                                        Problems                                        Assign.: 1
                                   Chapter PowerPoint
                                                                        Creative Assignment #6
                                   Kieso, Kimmel, & Weygandt,           ORION Ch. 23                       CO2, CO3,    ORION: 1
            Budgetary Control      Chapter 23: Budgetary Control and    WileyPLUS Continuing Case Ch. 23   CO4, CO5     Case: 1
  12        and Responsibility     Responsibility Accounting            WileyPLUS Ch. 23 Exercises &                    Ex. & Problems: 2
            Accounting             Chapter Overview video               Problems                                        Blog: 1
                                   Chapter PowerPoint                   Blog #5

         Last Updated: 2/9/2021                                                                               Page 9
AU ACCT 122 Principles of Accounting II                                                            Syllabus

                                                                                                           Course       Estimated
Modules     Lessons                Readings                             Assignments                        Objectives   Hours on Task
                                                                                                           Met
                                   Kieso, Kimmel, & Weygandt,           ORION Ch. 24                       CO1, CO2,    ORION: 1
                                   Chapter 24: Standard Costs and       WileyPLUS Continuing Case Ch. 24   CO3          Case: 1
            Standard Costs and
  13                               Balanced Scorecard                   WileyPLUS Ch. 24 Exercises &                    Ex. & Problems: 2
            Balanced Scorecard
                                   Chapter Overview video               Problems                                        Essay: 3
                                   Chapter PowerPoint                   Final Paper
                                   Kieso, Kimmel, & Weygandt,           ORION Ch. 25                       CO1, CO2,    ORION: 1
                                   Chapter 25: Planning for Capital     WileyPLUS Continuing Case Ch. 25   CO3, CO4     Case: 1
            Planning for Capital
  14                               Investments                          WileyPLUS Ch. 25 Exercises &                    Ex. & Problems: 2
            Investments
                                   Chapter Overview video               Problems                                        Essay: 3
                                   Chapter PowerPoint                   Final Paper
                                                                                                           CO1          Review: 4
  15        Review                                                      Final Paper
                                                                                                                        Essay: 3
                                                                                                           CO1, CO2,    Exam: 2
  16                                          FINAL EXAM (Chapters 14-25)                                  CO3, CO4,
                                                                                                           CO5

         Suggested Schedule for Completion in 8 Weeks:
                                                                                                           Course       Estimated
Modules     Lessons                Readings                             Assignments                        Objectives   Hours on Task
                                                                                                           Met
                                                                        Submit:
            Introduction &         Orientation                          Schedule
 Intro
            Orientation            Writing Expectations                 Tell About Me
                                                                        Academic Honesty
                                   Kieso, Kimmel, & Weygandt,                                              CO2, CO3,    Assign.: 4
                                   Chapters 1-25 (skim-read entire                                         CO4
            Course Overview        book)                                Creative Assignment #1
                                   Chapter Overview video
                                   Chapter PowerPoint
   1
                                                                        ORION Ch. 14                       CO2, CO3,    ORION: 1
                                   Kieso, Kimmel, & Weygandt,
                                                                        WileyPLUS Continuing Case Ch. 14   CO4          Case: 1
            Managerial             Chapter 14: Managerial Accounting
                                                                        WileyPLUS Ch. 14 Exercises &                    Ex. & Problems: 2
            Accounting             Chapter Overview video
                                                                        Problems                                        Assign.: 1
                                   Chapter PowerPoint
                                                                        Creative Assignment #2
                                                                        ORION Ch. 15                       CO1, CO4     ORION: 1
                                   Kieso, Kimmel, & Weygandt,
                                                                        WileyPLUS Continuing Case Ch. 15                Case: 1
                                   Chapter 15: Job Order Costing
            Job Order Costing                                           WileyPLUS Ch. 15 Exercises &                    Ex. & Problems: 2
                                   Chapter Overview video
                                                                        Problems                                        Blog: 1
                                   Chapter PowerPoint
                                                                        Blog #1
   2
                                                                        ORION Ch. 16                       CO4, CO5     ORION: 1
                                   Kieso, Kimmel, & Weygandt,
                                                                        WileyPLUS Continuing Case Ch. 16                Case: 1
                                   Chapter 16: Process Costing
            Process Costing                                             WileyPLUS Ch. 16 Exercises &                    Ex. & Problems: 2
                                   Chapter Overview video
                                                                        Problems                                        Assign.: 1
                                   Chapter PowerPoint
                                                                        Creative Assignment #3
                                                                        ORION Ch. 17                       CO3, CO4,    ORION: 1
                                   Kieso, Kimmel, & Weygandt,
                                                                        WileyPLUS Continuing Case Ch. 17   CO5          Case: 1
            Activity-Based         Chapter 17: Activity-Based Costing
                                                                        WileyPLUS Ch. 17 Exercises &                    Ex. & Problems: 2
            Costing                Chapter Overview video
                                                                        Problems                                        Blog: 1
                                   Chapter PowerPoint
                                                                        Blog #2
   3
                                                                        ORION Ch. 18                       CO2, CO3,    ORION: 1
                                   Kieso, Kimmel, & Weygandt,
                                                                        WileyPLUS Continuing Case Ch. 18   CO4          Case: 1
                                   Chapter 18: Cost-Volume-Profit
            Cost-Volume-Profit                                          WileyPLUS Ch. 18 Exercises &                    Ex. & Problems: 2
                                   Chapter Overview video
                                                                        Problems                                        Assign.: 1
                                   Chapter PowerPoint
                                                                        Creative Assignment #4
                                   Kieso, Kimmel, & Weygandt,           ORION Ch. 19                       CO1, CO2,    ORION: 1
            Cost-Volume-Profit     Chapter 19: Cost-Volume-Profit       WileyPLUS Continuing Case Ch. 19   CO3, CO4,    Case: 1
   4        Analysis: Additional   Analysis: Additional Issues          WileyPLUS Ch. 19 Exercises &       CO5          Ex. & Problems: 2
            Issues                 Chapter Overview video               Problems                                        Blog: 1
                                   Chapter PowerPoint                   Blog #3

         Last Updated: 2/9/2021                                                                              Page 10
AU ACCT 122 Principles of Accounting II                                                           Syllabus

                                                                                                        Course       Estimated
Modules   Lessons                Readings                            Assignments                        Objectives   Hours on Task
                                                                                                        Met
                                                                                                        CO1, CO2,
                                         MID-TERM EXAM (Chapters 14-19)                                 CO3, CO4,    Exam: 2
                                                                                                        CO5
                                                                     ORION Ch. 20                       CO2, CO3     ORION: 1
                                 Kieso, Kimmel, & Weygandt,
                                                                     WileyPLUS Continuing Case Ch. 20                Case: 1
                                 Chapter 20: Incremental Analysis
          Incremental Analysis                                       WileyPLUS Ch. 20 Exercises &                    Ex. & Problems: 2
                                 Chapter Overview video
                                                                     Problems                                        Assign.: 1
                                 Chapter PowerPoint
                                                                     Creative Assignment #5
   5
                                                                     ORION Ch. 21                       CO4, CO5     ORION: 1
                                 Kieso, Kimmel, & Weygandt,
                                                                     WileyPLUS Continuing Case Ch. 21                Case: 1
                                 Chapter 21: Pricing
          Pricing                                                    WileyPLUS Ch. 21 Exercises &                    Ex. & Problems: 2
                                 Chapter Overview video
                                                                     Problems                                        Blog: 1
                                 Chapter PowerPoint
                                                                     Blog #4
                                                                     ORION Ch. 22                       CO2, CO3,    ORION: 1
                                 Kieso, Kimmel, & Weygandt,
                                                                     WileyPLUS Continuing Case Ch. 22   CO4          Case: 1
                                 Chapter 22: Budgetary Planning
          Budgetary Planning                                         WileyPLUS Ch. 22 Exercises &                    Ex. & Problems: 2
                                 Chapter Overview video
                                                                     Problems                                        Assign.: 1
                                 Chapter PowerPoint
                                                                     Creative Assignment #6
   6
                                 Kieso, Kimmel, & Weygandt,          ORION Ch. 23                       CO2, CO3,    ORION: 1
          Budgetary Control      Chapter 23: Budgetary Control and   WileyPLUS Continuing Case Ch. 23   CO4, CO5     Case: 1
          and Responsibility     Responsibility Accounting           WileyPLUS Ch. 23 Exercises &                    Ex. & Problems: 2
          Accounting             Chapter Overview video              Problems                                        Blog: 1
                                 Chapter PowerPoint                  Blog #5
                                 Kieso, Kimmel, & Weygandt,          ORION Ch. 24                       CO1, CO2,    ORION: 1
                                 Chapter 24: Standard Costs and      WileyPLUS Continuing Case Ch. 24   CO3          Case: 1
          Standard Costs and
                                 Balanced Scorecard                  WileyPLUS Ch. 24 Exercises &                    Ex. & Problems: 2
          Balanced Scorecard
                                 Chapter Overview video              Problems                                        Essay: 3
                                 Chapter PowerPoint                  Final Paper
   7
                                 Kieso, Kimmel, & Weygandt,          ORION Ch. 25                       CO1, CO2,    ORION: 1
                                 Chapter 25: Planning for Capital    WileyPLUS Continuing Case Ch. 25   CO3, CO4     Case: 1
          Planning for Capital
                                 Investments                         WileyPLUS Ch. 25 Exercises &                    Ex. & Problems: 2
          Investments
                                 Chapter Overview video              Problems                                        Essay: 3
                                 Chapter PowerPoint                  Final Paper
                                                                                                        CO1          Review: 4
          Review                                                     Final Paper
                                                                                                                     Essay: 3
   8                                                                                                    CO1, CO2,    Exam: 2
                                            FINAL EXAM (Chapters 14-25)                                 CO3, CO4,
                                                                                                        CO5

       Completing Assignments
       All assignments for this course will be submitted electronically through LearningHub unless
       otherwise instructed. Assignments and exams must be completed within 180 days of course
       registration date. This timeframe is subject to change depending on deadlines set by your home
       institution.

       Last Updated: 2/9/2021                                                                              Page 11
AU ACCT 122 Principles of Accounting II                                           Syllabus

Part 4: Grading Policy
Graded Course Activities
     Percent %      Description
           10%      WileyPLUS ORION (10 points per chapter=120 points)
           15%      WileyPLUS Exercises & Problems (12 @ 10 pts each= 120 points)
           15%      WileyPLUS Continuing Case (12 @ 10 pts each =120 points)
            5%      Blog Posts (5 @ 10 pts each =50 points)
            5%      Creative Assignments (6 @ 10 pts each=60 points)
           10%      Final Paper (1 @ 100 points)
           20%      Mid-term Exam (1 Midterm @ 100 points)
           20%      Final Exam (1 final @ 100 points)
          100%      Total Percent Possible (total points possible 770 points)

Viewing Grades in Learning Hub
   • Click into the course.
   • Click on the Grades link in the Settings Box to the left of the main course page.

Letter Grade Assignment
     Letter Grade                  Percentage
     A                             93-100%
     A-                            90-92%
     B+                            88-89%
     B                             83-87%
     B-                            80-82%
     C+                            78-79%
     C                             73-77%
     C-                            70-72%
     D                             60-69%
     F                             0-59%

Part 5: Course Policies
Withdrawal and Incomplete Policies
The current withdrawal policy can be found online at
https://www.andrews.edu/distance/students/gradplus/withdrawal.html. The incomplete policy
is found online at http://www.andrews.edu/weblmsc/moodle/public/incompletes.html.

Maintain Professional Conduct Both in the Classroom and Online
The classroom is a professional environment where academic debate and learning take place.
Your instructor will make every effort to make this environment safe for you to share your
opinions, ideas, and beliefs. In return, you are expected to respect the opinions, ideas, and
beliefs of other students—both in the face-to-face classroom and online communication.
Students have the right and privilege to learn in the class, free from harassment and disruption.

Last Updated: 2/9/2021                                                             Page 12
AU ACCT 122 Principles of Accounting II                                                                        Syllabus

Academic Accommodations
Students who require accommodations may request an academic adjustment as follows:
   1. Read the Andrews University Disability Accommodation information
      at https://www.andrews.edu/services/sscenter/disability/
   2. Download and fill in the disability form
      at http://www.andrews.edu/services/sscenter/disability/accommodationsreqform.pdf .
      Preferably type answers. To save a digital copy, 1) print to file and save or 2) print and
      scan. Email the completed form and disability documentation (if any)
      to success@andrews.edu or fax it to (269) 471-8407.
   3. Email sdestudents@andrews.edu to inform the School of Distance Education that a
      disability has been reported to Student Success.

Commitment to Integrity
As a student in this course (and at this university) you are expected to maintain high degrees of
professionalism, commitment to active learning and participation in this class, and integrity in
your behavior in and out of the classroom.

Commitment to Excellence
You deserve a standing ovation based on your decision to enroll in, and effectively complete this
course. Along with your pledge of “commitment to Integrity” you are expected to adhere to a
“commitment to excellence.” Andrews University has established high academic standards that
will truly enhance your writing and communication skills across the disciplines and in diverse
milieu with many discourse communities in the workplace.

Honesty
Using the work of another student or allowing work to be used by another student jeopardizes
not only the teacher-student relationship but also the student’s academic standing. Lessons may
be discussed with other students, tutors may help to guide a student’s work, and textbooks,
encyclopedias and other resource materials may be used for additional assistance, but the actual
response must be the student’s own work.

Exams must be completed in the presence of an approved supervisor without the assistance of
books, notes, devices or outside help unless otherwise specified in the exam directions. The
student should have no access to the exam either before or after it is taken. A student who gives
information to another student to be used in a dishonest way is equally guilty of dishonesty.

Any violation of this policy will be taken before the Higher Education Academic and Curriculum
Committee for appropriate punitive action.

  Copyright © 2021 by Andrews University.
  All rights reserved. No part of these course materials may be reproduced, stored in a retrieval system, or transmitted by any form or by
  any means-electronic, mechanical, photocopying, recording, or otherwise-except as may be expressly permitted by the applicable
  copyright statutes or in writing by Andrews University.

Last Updated: 2/9/2021                                                                                           Page 13
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